Michelle Markham's Advance Pricing Agreements: Past, Present and Future PDF

By Michelle Markham

ISBN-10: 9041140425

ISBN-13: 9789041140425

move pricing (the pricing of cross-border intra-firm transactions among similar events) is now the head overseas tax factor confronted through multinational organisations. In a world taxation setting characterised by means of rigorous enforcement of move pricing documentation, disclosure, and audit techniques, a necessity has arisen for multinationals to be cognizant of the influence in their ‘tax threat urge for food’ on their courting with taxation specialists and to concentrate on how most sensible to control their move pricing preparations. the main promising improvement has been the becoming dedication to strengthen Pricing Agreements (APAs) – preparations made prospectively among a multinational taxpayer and a number of profit specialists, agreeing on a suitable set of standards for the selection of the move pricing of the lined transactions over a time period. this is often the 1st publication to provide professional insights on APAs from a realistic point of view. through concentrating on the us and Australia, the 2 nations that have been on the vanguard of adopting APAs and whose wealth of expertise over 20 years confirms their APA courses because the worldwide paradigms, the writer is ready to spotlight the benefits and drawbacks of pursuing an APA and to make clear the strong efficacy of this procedure for keeping off move pricing disputes. furthermore, the writer enlists the perspectives of profit gurus, move pricing practitioners, and company information who care for the realities of move pricing evaluation and compliance on an ongoing foundation, providing acute perception into how APAs quite paintings in a pragmatic means. This ebook contributes to the physique of information on APAs within the context of move pricing by means of offering in-depth scrutiny of an important matters surrounding this serious zone, and through studying options in APAs within the usa and in Australia. Its unequalled insurance can be welcomed through tax specialists at legislations enterprises and multinational businesses in addition to by means of profit officers, policymakers, and students and researchers in foreign taxation.

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Advance Pricing Agreements: Past, Present and Future by Michelle Markham

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